The invention provides a kit and a method for in-vitro directional differentiation of human-derived iPS stem cells into hepatocytes. With the application of a culture solution provided by the kit of the invention and in accordance with the method of the invention, the effective and directional differentiation of the iPS stem cells into the hepatocytes can be promoted. The kit and the method provided by the invention are simple and reliable, stable and effective and are high in safety, and the differentiation proportion of the pluripotent stem cells into the hepatocytes can be significantly improved to be greater than 90%. Meanwhile, the kit and the medium provided by the invention are applicable to the large-scale production of high-quality hepatocytes, and without following screening and purifying steps, the kit and the medium directly conform to the application demands of liver development scientific research, cell therapy of hepatic diseases, transplantation of liver injury and drug screening.